SRI KHURSHID AHMAD,PATNA vs. DCIT, CIRCLE-4, PATNA

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ITA 80/PAT/2019Status: DisposedITAT Patna29 September 2020AY 2008-092 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal dismissed the appeal as withdrawn with a condition. The appeal would be restored if the assessee's application under the 'Vivad Se Vishwas Scheme' is not approved.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2008-09. The assessee informed the tribunal that they have applied for the 'Vivad Se Vishwas Scheme'.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the 'Vivad Se Vishwas Scheme'.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH, Virtual Court at KOLKATA

Before: Sri J. Sudhakar Reddy & Sri S.S. Godara

IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, Virtual Court at KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member) Assessment Year: 2008-09 Shri Khurshid Ahmad........................................................................................................Appellant [PAN: AARPA 4165 H] Vs. DCIT, Circle-4, Patna.………………..…............................................................................Respondent Appearances by: Sh. Manish Rastogi, Adv., appeared on behalf of the Assessee. Sh. Ajay Kumar, Addl. CIT, appeared on behalf of the Revenue. Date of concluding the hearing : September 23rd, 2020 Date of pronouncing the order : September 30th, 2020

ORDER Per J. Sudhakar Reddy, AM:

This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals)-II, Patna [hereinafter the “CIT(A)”], passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dated 04.02.2019 for the Assessment Year 2008-09.

2.

The ld. Counsel for the assessee submitted that the assessee is availing the “Vivad Se Vishwas Scheme” and has filed an application in this regard. He wanted an adjournment or in the alternative pleaded for protection that, if its application under the scheme is rejected by the authorities, the appeal may be restored. He submitted that if such an assurance is recorded in the order, he would withdraw this appeal before the Tribunal. The ld. DR had no objection.

3.

After hearing rival contentions, we dismiss this appeal as withdrawn with the condition that the same shall be restored in case the authorities do not approve the application filed by the assessee for resolution of the dispute under “Vivad Se Vishwas Scheme”.

Assessment Year: 2008-09 Shri Khurshid Ahmad. 4. In the result, appeal of the assessee is dismissed as withdrawn. Kolkata, the 30th September, 2020. Sd/- Sd/- [S.S. Godara] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated: 30.09.2020 Bidhan Copy of the order forwarded to:

1. 1. Shri Khurshid Ahmad, 22, Basant Vihar Colony, Boring Road, Patna-800 001. 2. DCIT, Circle-4, Patna. 3. CIT(A)-II, Patna. 4. CIT- 5. CIT(DR), Patna Bench, Patna.

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